HowTaxWorks

Every @howtaxworks episode can be found here: frblaw.com/podcast-catego…

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Episode 48: Unrelated Business Taxable Income (UBTI). Pasta factories, a snide comment about Columbia Law, and why colleges love to own real estate... as long as there isn't too much debt. Click the link! frblaw.com/podcast/unrela…

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Episode 47: Substance v. Form Part II: The Step Transaction Doctrine. In this episode, I make one of my best obscure pop culture references. Listen here: frblaw.com/podcast/substa…

Also 📷 Sarmaine Mae Leonardo Feb 16, 2026, 9:55 AM (1 day ago) to me 📷 BuzzSprout: buzzsprout.com/admin/2372252/… Spotify: open.spotify.com/show/59mZSlMok… Apple Podcasts: podcasts.apple.com/us/podcast/sub… Amazon Podcasts: music.amazon.com/podcasts/96811…

In Episode 46, I discuss the Substance v. Form, Part I: The Economic Substance Doctrine, and a reference to Wheel of Fortune Listen here: frblaw.com/podcast/substa…

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Episode 45: Stock Sales Taxed as Asset Sales (F Reorgs, 338(h)(10), 336(e), and sales of wholly-owned subsidiaries. Listen here: frblaw.com/podcast/stock-…

Episode 44: Common Mistakes and Misconceptions Regarding Qualified Small Business Stock (QSBS) under section 1202 frblaw.com/podcast/common…

Episode 43: 704(c) allocations: frblaw.com/podcast/alloca…

Episode 42: Offers in Compromise (both federal and state): frblaw.com/podcast/offers…

Episode 41: Payment Plans and Penalty Abatement. What to do when you owe money but can't pay now or if the IRS (or state revenue agency) assess penalties when they shouldn't (or should, but you can get them removed if you know the rules)? frblaw.com/podcast/paymen…

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Episode 40: What You Should Do If Your Audit Goes Poorly and You Need to Litigate? frblaw.com/podcast/what-y…

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Episode 39: What Should You Do If You Get Audited by the IRS (or State Revenue Agency)? frblaw.com/podcast/what-s…

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Episode 38: Updates to Qualified Small Business Stock (IRC 1202) and R&E Expensing Under OBBBA (IRC 174 and new 174A). Also, I discuss how OBBBA should be pronounced (real answer, no gimmicks). frblaw.com/podcast/update…

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Episode 37: If You Win the Lottery, the First Thing You Should Do Is… Call a Tax Lawyer? frblaw.com/podcast/if-you…